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Madison County staff recommends weighted split for proposed SPLOST IGA; board leans toward 1.25 ratio
Summary
County staff presented four distribution options for a proposed intergovernmental agreement (IGA) with Madison County municipalities for a 2026 SPLOST; commissioners signaled support for option 3 — a 1.25 weighting for municipal populations — and directed staff to provide numeric allocations to cities for their consideration.
County staff presented options for dividing projected 2026 Special Purpose Local Option Sales Tax (SPLOST) revenue between Madison County and its municipalities, and commissioners signaled support for a distribution that slightly favors cities.
Why it matters: the board must finalize a distribution formula and a projected total before sending proposed allocations to city councils and placing the SPLOST question on the November ballot. The allocation method affects how much money each city receives over the SPLOST term and whether the county can set the district collection period to five or six years.
Staff described four options using two baseline population datasets (2020 census and more recent Atlanta Regional Commission/ARC estimates) and two weighting rules (1:1 and a 1.25:1 multiplier…
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